Income-tax (14th Amendment) Rules, 2015

Last updated: 01 October 2015

Notice Date : 29 September 2015

TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (ii)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

(CENTRAL BOARD OF DIRECT TAXES)

(INCOME-TAX)

New Delhi, the 29th September, 2015

NOTIFICATION

S.O. 2663 (E).— In exercise of the powers conferred by section 295 read with section 197A of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-

1. (1) These rules may be called the Income-tax (14th Amendment) Rules, 2015.

(2) They shall come into force on the 1st day of October, 2015.

2. In the Income-tax Rules, 1962 (hereafter referred to as the said rules), for rule 29C, the following rule shall be substituted, namely:-

Please refer to the attached file for details